Trying to get clarification for a client who was instructed by his agency's
accessibility office to use the <H> tag in PDFs, not <H1>, <H2>, etc.

<H> is a predefined accessibility tag in Acrobat, but does anyone actually
use it? If so, are there any drawbacks to using it for all headings or maybe
just the top-level heading or title of a document?

I think the client was misguided and should use <H1>, <H2>, etc., but he's
afraid of getting cited for not obeying his agency's "rules."

Maybe another way to ask my question is: Do you think it is wrong to use <H>
for either the title of a document or all the headings in a document?